FRC publishes TAS 200 version 2.0

4 October 2024

The Financial Reporting Council (FRC) has published version 2.0 of Technical Actuarial Standard 200 (TAS 200).

These revisions reflect stakeholder feedback received throughout the FRC’s consultation earlier this year, and aim to reflect developments in the insurance industry.

The revised standard includes changes to support practitioners in considering the implications for actuarial work relating to the FCA’s Consumer Duty principle. The standard has been revised to reflect known gaps in some areas of technical actuarial work, including insurance transformations, audit and assumption setting.

Additional simplifications to the standard have also been made by removing some provisions that have been addressed in the FRC’s General Actuarial Standards (TAS 100).

The FRC’s Executive Director of Regulatory Standards, Mark Babington, said:

“The insurance industry is a vital part of the UK economy. Recent regulatory reforms in the sector aim to bolster the competitiveness of the UK, promote competition and growth, and deliver better outcomes for consumers and business. Quality actuarial work supports a well-functioning insurance market and public trust in the sector. The revisions to TAS 200 are designed to deliver quality actuarial work that supports a well-functioning insurance market.”

Listen to the FRC podcast summarising the TAS 200 key changes